I would also go with option 2. There shouldn't be a significant difference in final export with option 1 vs 2, but their will be a huge difference in editing. Option 1 will mean converting the framerate on the fly with Mercury Playback, which will slow down performance. Probably not much, but still. Also, I have noticed a significant difference in the way framerate conversion look in timeline vs final export, so with option 1, if you see a weird artifact from the conversion on your timeline, it won't necessarily export that way. Option 2 avoid all of that.
If you want to be 100% sure about quality, take a small, 30 second to 1 minute, clip and test it with both options. That way you get to see with your own eyes and will know make sure you are satisfied with the results.